EXHIBIT  23.1

              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We  hereby  consent  to  the  incorporation  of  our  report dated June 28, 2004
relating  to  the  financial  statements  of  Capital  Resource  Funding. in the
Registration  Statement  on  Form SB-2/A dated October 22, 2004, and Prospectus,
and  to  the  reference  to  our  firm  as  'Experts  in  Accounting'.



/s/  Traci  J.  Anderson


Huntersville,  North  Carolina
October  22,  2004